https://www.taxtmi.com/caselaws?id=92905 The Collector (Appeals) held recovery notices invalid as they were issued after the rescission of Notification 201/79. The Tribunal upheld the respondent's entitlement to credit on duty paid on malt extract, rejecting the department's recovery claim post-rescission. Precedents and legal principles supported honoring rights accrued under a notification even after its repeal, leading to the dismissal of the appeal and upholding the respondent's position. en-us Wed, 06 Jan 1999 00:00:00 +0530 Sat, 05 Nov 2011 18:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92905 The Collector (Appeals) held recovery notices invalid as they were issued after the rescission of Notification 201/79. The Tribunal upheld the respondent's entitlement to credit on duty paid on malt extract, rejecting the department's recovery claim post-rescission. Precedents and legal principles supported honoring rights accrued under a notification even after its repeal, leading to the dismissal of the appeal and upholding the respondent's position. Case-Laws Central Excise Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92905